Decision No. 45/2005/QD-BTC on the issuance of the "Accounting System for National Reserves"

Pursuant to …;

Regarding the issuance of the "Accounting System for National Reserves"

THE MINISTER OF FINANCE

Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;

Pursuant to Decree No. 17/2004/PL-UBTVQH11 dated April 29, 2004 on National Reserves;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 128/2004/ND-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Law on Accounting applicable in state accounting;

Pursuant to Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government detailing the implementation of the Decree on National Reserves;

To meet the requirements of economic and financial management, strengthen strict and effective supervision over funds, materials, and goods in national reserves, provide comprehensive economic and financial information for management and operation by units and the State, improve the quality of accounting work at national reserve units;

At the proposal of the Director of the Accounting and Auditing Department, the Director of the National Reserve Agency,

DECISION:

Article 1. The "Accounting System for National Reserves" is hereby issued, including:

1. General provisions;

2. Accounting vouchers system;

3. Accounting account system;

4. Accounting ledger system;

5. Financial reporting system and managerial accounting reporting system.

Article 2. The Accounting System for National Reserves issued together with this Decision shall apply to the National Reserve Agency and units under the National Reserve Agency.

National reserve units under ministries and sectors directly managing and storing national reserves in accordance with the law shall prepare and submit financial reports and managerial accounting reports in accordance with Part Five "Financial Reporting System and Managerial Accounting Reporting System" of this accounting system.

Article 3. This accounting system shall take effect fifteen days from the date of publication in the Official Gazette and be implemented for the accounting period starting July 1, 2005. This accounting system replaces the Accounting System for National Reserves issued pursuant to Decision No. 393/QD-TCKT dated December 31, 1996 and Decision No. 62/1998/QD-CDTQG dated July 7, 1998 supplementing and amending certain contents of the Accounting System for National Reserves issued pursuant to Decision No. 393/QD-TCKT dated December 31, 1996 of the Director of the National Reserve Agency.

The transition from the current accounting books to the accounting books under the Accounting System for National Reserves issued by this Decision shall be uniformly carried out according to the guidance of the Ministry of Finance.

Article 4. Ministries, agencies equivalent to ministries, government agencies, and the National Reserve Agency shall be responsible for directing and implementing the Accounting System for National Reserves in units within their jurisdiction.

The Director of the Accounting and Auditing Department and the Director of the National Reserve Agency shall be responsible for disseminating and guiding the implementation of the Accounting System for National Reserves for units specified in Article 2 of this Decision.

Article 5. The Director of the Accounting and Auditing Department, the Director of the National Reserve Agency, the Director of the Financial Management Department, the Director of the Administrative Affairs Department, the Head of the Ministry's Office, and the Heads of relevant units under the Ministry of Finance shall be responsible for guiding, inspecting, and enforcing this Decision./.